LiviaMcCoy writes: Private schools do not have to provide services under an IEP. If they do that, it is something that they are choosing to do for one reason or another. They probably call it a service plan to help people understand that they are different from public schools. An IEP is a plan for what services a school plans to provide for a child. A service plan is probably similar, but maybe does not have the same structure as a formal IEP.